Employer remains liable for social security contributions despite civil contract with employee, not subcontractor.
Poland (PL)
Legislator summary
AI generatedThe court dismissed the employer's argument that a civil contract with the employee exempted them from social security obligations. The employer contended that the relationship was merely a civil agreement, while the employee argued for standard employment status. The court ruled that the substance of the work relationship, not the form of the contract, determines liability for contributions.
Legislator headnote
AI generatedUstawa o ubezpieczeniach społecznych; Ustawa o podatku dochodowym od osób fizycznych: The employer remains liable for social security contributions regardless of a civil contract, as the nature of the work relationship prevails over the contractual form.
Keywords
AI generatedCited Legislation
AI generatedFull text
mimo zawarcia umowy cywilno-prawnej z pracownikiem obowiązek opłaty składek obciąża pracodawcę nie zleceniodawcę